How sound is the division of clothing into a tangible and an intangible from the verse: (But the raiment of righteousness - that is best) and into clothing of necessity and clothing of perfection? And who is of this opinion, with mention of the reference?

This classification is clear from the Quranic text: physical clothing is that which covers the 'awrah (private parts) and is used for adornment. It is divided into: clothing of necessity (that which covers the 'awrah), and clothing of perfection (the finery used for adornment). As for spiritual clothing, it is the garment of piety.